CDI-IMPORT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CDI-IMPORT
Largest movements
- Tangible fixed assets +€43,676
up €43,676 (+1,892%), from €2,309 to €45,985
of which Furniture and vehicles: +€44,263
- Receivables within one year +€19,490
up €19,490 (+70.8%), from €27,509 to €47,000
- Cash -€6,518
down €6,518 (-44.5%), from €14,641 to €8,123
mainly Other debts (-€66,891) and Investment in fixed assets (net) (-€51,705)
- Stocks and contracts +€4,574
up €4,574 (+1.8%), from €258,795 to €263,369
- Reserves +€77,769
up €77,769 (+177%), from €43,831 to €121,600
- Other debts -€66,891
down €66,891 (-41.2%), from €162,388 to €95,497
- Debts after one year +€22,836
up €22,836 (+35.7%), from €64,000 to €86,836
of which Financial debts: +€22,836
- Current portion of long-term debt +€16,478
new in 2025: €16,478
- Profit (loss) carried forward +€10,889
up €10,889, from -€10,889 to €0
- Gross operating margin +€82,585
up €82,585 (+143%), from €57,825 to €140,410
- Taxes +€33,184
up €33,184 (+2,742,520%), from €1 to €33,186
- Financial charges +€6,236
up €6,236 (+455%), from €1,369 to €7,605
- Financial income -€4,007
down €4,007 (-94.2%), from €4,254 to €247
- Other operating charges +€3,974
up €3,974 (+462%), from €860 to €4,834
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,682 | €374,837 | +€62,155 | +19.9% |
| Fixed assets | 21/28 | €3,429 | €48,760 | +€45,331 | +1,322% |
| Tangible fixed assets | 22/27 | €2,309 | €45,985 | +€43,676 | +1,892% |
| Plant, machinery and equipment | 23 | €2,309 | €1,721 | -€587 | -25.4% |
| Furniture and vehicles | 24 | - | €44,263 | +€44,263 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,120 | €2,775 | +€1,655 | +148% |
| Current assets | 29/58 | €309,253 | €326,078 | +€16,824 | +5.4% |
| Stocks and contracts in progress | 3 | €258,795 | €263,369 | +€4,574 | +1.8% |
| Stocks | 30/36 | €258,795 | €263,369 | +€4,574 | +1.8% |
| Amounts receivable within one year | 40/41 | €27,509 | €47,000 | +€19,490 | +70.8% |
| Trade receivables | 40 | €27,509 | €47,000 | +€19,490 | +70.8% |
| Cash at bank and in hand | 54/58 | €14,641 | €8,123 | -€6,518 | -44.5% |
| Deferred charges and accrued income | 490/1 | €8,307 | €7,586 | -€722 | -8.7% |
| Total equity and liabilities | 10/49 | €312,682 | €374,837 | +€62,155 | +19.9% |
| Equity | 10/15 | €51,542 | €140,200 | +€88,658 | +172% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,831 | €121,600 | +€77,769 | +177% |
| Distributable reserves | 133 | €43,831 | €121,600 | +€77,769 | +177% |
| Profit (loss) carried forward | 14 | -€10,889 | €0 | +€10,889 | |
| Amounts payable | 17/49 | €261,140 | €234,637 | -€26,503 | -10.1% |
| Amounts payable after more than one year | 17 | €64,000 | €86,836 | +€22,836 | +35.7% |
| Financial debts | 170/4 | - | €22,836 | +€22,836 | |
| Other amounts payable | 178/9 | €64,000 | €64,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €197,140 | €147,737 | -€49,403 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | - | €16,478 | +€16,478 | |
| Trade debts | 44 | €15,349 | €15,407 | +€58 | +0.4% |
| Suppliers | 440/4 | €15,349 | €15,407 | +€58 | +0.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,403 | €20,354 | +€952 | +4.9% |
| Taxes | 450/3 | €15,815 | €20,354 | +€4,540 | +28.7% |
| Remuneration and social security | 454/9 | €3,588 | €0 | -€3,588 | -100% |
| Other amounts payable | 47/48 | €162,388 | €95,497 | -€66,891 | -41.2% |
| Accrued charges and deferred income | 492/3 | €0 | €64 | +€64 | |
| Non-recurring operating income | 76A | €0 | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €86 | €0 | -€86 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,504 | €6,374 | -€1,131 | -15.1% |
| Other operating charges | 640/8 | €860 | €4,834 | +€3,974 | +462% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €57,825 | €140,410 | +€82,585 | +143% |
| Operating profit (loss) | 9901 | €49,375 | €129,203 | +€79,828 | +162% |
| Financial income | 75/76B | €4,254 | €247 | -€4,007 | -94.2% |
| Recurring financial income | 75 | €4,254 | €247 | -€4,007 | -94.2% |
| Financial charges | 65/66B | €1,369 | €7,605 | +€6,236 | +455% |
| Recurring financial charges | 65 | €1,369 | €7,605 | +€6,236 | +455% |
| Profit (loss) for the period before taxes | 9903 | €52,259 | €121,844 | +€69,585 | +133% |
| Income taxes | 67/77 | €1 | €33,186 | +€33,184 | +2,742,520% |
| Profit (loss) for the period | 9904 | €52,258 | €88,658 | +€36,400 | +69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,258 | €88,658 | +€36,400 | +69.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.